CAG described under article 148 I the Indian constitution is endowed with the responsibility to audit, review & report the records of government, public sector bodies & presents the report before parliament. It aims to bring transparency & accountability in the governance.
Challenges posed by computerisation;-
* Lack of efficiency on the part of CAG to deal with the digital records & financial transactions as generally CAG are appointed from the generalist not the specialist cadre.
* E-governance & digital means have increased workload of CAG in a way as opposed to the earlier time, now it has to ensure that the manual & digital data match & digital data over different platforms are well coordinated & accumulated without any discrepancy.
PROFESSIONALISM :-
* CAG needs to be specialised & well versed with the technologies of big data, artificial intelligence & other digital means.
* Training of CAG is also to be provided if needed to bring more professionalism as many times they lack expertise
WIDER POWER DELEGATION:-
* CAG needs more teeth to take action & provide penalties to the deterrents
* State auditors need to be boosted & empowered
STRUCTURAL REFORMS:-
* Transparent & objective guidelines for the appointment of CAG
* No nepotism & favouritism in the appointment
* Appointment of specialised personnel Inspite of retired IAS officer just to give "reward" for their services.
* The burden of CAG needs to be lessened in the present scenario.
